How to File Joint Income Tax Returns

The Internal Revenue Service (IRS) allows taxpayers the choice of filing as head of household, married filing jointly, married filing separately, single or widow(er). It is the responsibility of the taxpayer to choose which filing status most fits his particular tax situation. The married filing joint status is designated for couples legally married at the end of the year and, unlike married filing separately, choose to file together on one return. Fortunately, filing a joint return is relatively easy, as it only involves combining the information from both spouses and entering it on one return.

Instructions

1. Use Form 1040, 1040A, or 1040EZ to file your return. Form 1040EZ is the simplest return to complete (as its name implies) and is best for taxpayers who do not wish to itemize, claim dependents, claim income in excess of $100,000, claim credits other than the earned income credit or the Making Work Pay credit, and are not over age 65 and blind. Form 1040A is used for more complex returns (foreign income or income from a business) and Form 1040 is a catch-all. If in doubt on which form to use to complete your return, use Form 1040 because there are no prohibitions or requirements to use this form. See the instructions for Forms 1040 and 1040A for details.

2. Add both your income and your spouse's income together and include it on the designated lines. For example, if you and your spouse both work as employees, you will enter the total of both your incomes on the line designated for wages. If either you or your spouse are self-employed, enter this income in the line designated for business income. The income you receive for the tax year in question can usually be found on your W-2s and 1099s which your employer or payer mail to you.

3. Add the total tax you and your spouse paid and enter that information on the line designated "federal income tax withheld" or "estimated tax payments." The remainder of the return will be completed based upon the deductions for which you and your spouse qualify. If you have questions regarding these deductions and credits, consult IRS Publication 17 or call the IRS at 1-800-829-1040.

4. Sign the bottom of the tax return in the designated area. If both signatures do not appear, the IRS will not process the return. If you are filing an electronic return, submit the return using your tax preparation software.

Tips & Warnings

• If you do not receive your wage statement (Form W-2) in the mail before January 30th, contact the IRS. Ask the agency to send your employer a reminder letter of its responsibility to send you Form W-2.

References

• IRS: Publication 17
• IRS: Publication 501 - Exemptions, Deductions, and Filing Status

Resources

• IRS: Form 1040A Instructions
• IRS: Form 1040 Instructions
• IRS: Form 1040EZ Instructions